Ana Perez is the plant manager of Travel Free's Indiana plant. The Camper and Trailer operating departments manufacture products and have their own managers. The Office department, which Perez also manages, provides services equally to the two operating departments. Each performance report includes only those costs that a particular operating department manager can control: direct materials, direct labor, supplies used, and utilities. The plant manager is responsible for the department managers' salaries, building rent, office salaries other than her own, and other office costs plus all costs controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow. Budgeted Actual For Year Ended December 31 Campers Trailers Direct materials Direct labor Department manager salaries $ 195,500 $ 277,400 Campers $194,700 Trailers $ 273,000 105,350 205,800 106,400 43,400 52,500 44,800 206,800 53,400 Supplies used Utilities Building rent Office department costs Totals 3,200 9,300 3,900 8,700) 3,800 5,800 3,600 6,200 6,300 9,400 6,200 9,200 66,750 66,750 79,550 79,550 $ 424,300 $ 626,950 $ 439,150 $ 636,850 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Budgeted $ 79,000 34,500. 20,000 $ 133,500 Actual $ 86,000 25,300 47,800 $ 159,100 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Camper department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Controllable Costs Budgeted Over (Under) Actual Budget Totals $ $ 0 $ 0 Show less A Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Trailer department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Show less A Totals Controllable Costs Budgeted Actual Over (Under) Budget $ 0 $ 0 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Indiana plant. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Controllable Costs Plant Manager, Indiana Plant For Year Ended December 31 Budgeted Over (Under) Actual Budget Totals $ 0 $ 0 $ 0